Finansinės atskaitomybės balanso ataskaitos auditas
Audit of Financial Accountability of the Balance Statement

Summary/Abstract: A necessity of audit of financial statements is determined by a need for reliable and objective information for company’s external and internal consumers wishing to make important decisions. Auditing can be directed to all economic subjects created according to the requirements of valid laws, despite the organization form – legal or property. The object of audit is financial liability of the entities of economic activity. The purpose and aim of audit is to check the correctness of this financial liability. The balance sheet is the main financial statement in an enterprise, it shows the company’s activities at the accounting moment. The authors analyze the balance of the most important financial audit statement because the articles in the balance reveal a continuously changing financial state of the company. The paper reveals the main procedures performing audit, their continuity and problems.

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